Background information

The prolonged COVID-19 emergency has required the application of specific protocols for the sanitation of spaces and the adoption of individual protection devices for workers, whose cost is relevant for companies and associations. Accordingly, the Law Decree no. 73 (article no. 32), issued on 25 May 2021, introduced a tax credit relating to the expenses occurred for the sanitation and the purchase of the individual protection devices.

Content of measure

The Law Decree no. 73 (article no. 32), issued on 25 May 2021, introduced a tax credit corresponding to the 30% of the expenses occurred for the sanitation and the purchase of the individual protection devices during the months of June, July and August 2021. A total fund amounting to €200 million is provided for the year 2021. The tax credit applies to the following activities:

• business activities in arts and professional services;
• non-commercial activities, including third sector entities and civilly recognised religious entities;
• hotel accommodation facilities different from hotel structures.

The maximum tax credit amounts to €60,000 for each beneficiary, within the overall threshold of €200 million for the year 2021. The expenses eligible for the tax credit are the following:

• the sanitation of the environments in which the work and institutional activities are performed; * the administration of tampons to those who perform their work and institutional activity;
• the purchase of personal protective equipment, such as masks, gloves, visors and protective goggles, protective suits and footwear;
• the purchase of detergent and disinfectant products;
• the purchase of other environmental safety devices such as thermometers, thermoscanners, carpets, decontaminating and sanitising trays, including any installation costs;
• the purchase of devices to guarantee the distance for interpersonal safety, such as barriers and protective panels, therein including any installation costs.

Use of measure

Data are not available yet.

Target groups

Workers	Businesses	Citizens
Does not apply to workers	Applies to all businesses	Does not apply to citizens

Actors and funding

Actors	Funding
Company / Companies Other social actors (e.g. NGOs)	National funds

Social partners

Social partners' role in designing the measure and form of involvement:

	Trade unions	Employers' organisations
Role	No involvement as case not in social partner domain	No involvement as case not in social partner domain
Form	Not applicable	Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

• No involvement
• Main level of involvement: N/A

Involvement

Social partners have not been involved in any phase of designing, implementing and monitoring of the measure.

Views and reactions

Social partners have not been involved in any phase of designing, implementing and monitoring of the measure. They are expected to be fully satisfied.

Sectors and occupations

This case is not occupation-specific.

Sources

• 25 May 2021: Law Decree no. 73/2021 (www.gazzettaufficiale.it)